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Sri Ram Trading Company Versus The Assistant Commissioner (CT)

2015 (12) TMI 1428 - MADRAS HIGH COURT

Non speaking orders - Exemption under CST - petitioner had not produced the declarations and related documents - Held that:- In the case of Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in [2002 (10) TMI 767 - MADRAS HIGH COURT], a Division Bench of this Court made it very clear that when records are produced before the authority concerned, the same should be considered by the authority concerned and by applying his mind independently in .....

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. For the Appellant : Mr. R Senniappan For the Respondent : Mr. S Kanmani Annamalai, AGP ORDER Heard the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2. These writ petitions are filed under Article 226 of the Constitution of India challenging the orders of the respondent in TIN.No.33092842821/2011-12, 2013-14, C.S.T.No.781373/2012-13, 2013-14 and TIN.No.33092842821/2012-13 respectively dated 6.10.2015. 3.1 The .....

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ement Wing Officials and not before the assessing authority. 3.2 According to the petitioner, immediately on receipt of the pre-assessment notices dated 11.02.2014, detailed replies along with month-war statement showing proof of CST sales turnover, exempted turnover, balance sheet, purchase turnover and the amount of VAT paid as well as CST sales tax amount paid and corresponding ledger folio including declarations in support of their claim for exemption under CST Act were filed on 25.02.2014. .....

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ficials and therefore their request is not accepted. Likewise, for the assessment year 2012-13 also, assessment was completed on the ground that the petitioner should have produced the books of accounts before the Enforcement Officials and not before him. Insofar as order passed under CST Act for the assessment year 2013-14 is concerned, confirmation of proposal was made on the ground that the petitioner had not produced the declarations and related documents and therefore, the claim of exemptio .....

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e set aside as being contrary to the principles laid down by this Court in the Judgment reported in (i) (2006) 146 STC 642 (Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another). (ii) (2008) 16 VST 181 (SC) (Steel Authority of India Limited vs. Sales Tax Officer, Rourkela I Circle and others). (iii) (2007) 9 VST 478 (Mad) (Amutha Metals vs. Commercial Tax Officer, Mannady (East) Assessment Circle, Chennai. (iv) (2015) 81 VST 560 (Narasus Roller Four Mill .....

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t. However, in the impugned orders, the manner in which the proceeding completed clearly indicate the fact that the respondent might have received the VSI -3 proposal and implemented as such and therefore, the impugned orders are liable to be quashed. The learned counsel for the petitioner would further submit that the assessing authority is duty bound to consider the books of accounts as well as the documents produced by the petitioner without being influenced by any of the findings given by th .....

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spondent/Assessing Authority, however, the respondent did not consider the same. 6. This Court considered the submissions made by the learned counsel on either side and perused the materials available on record. 7. For the assessment years in question, proposing tax liability, notices were issued on 11.02.2014, for which, the petitioner filed replies on 25.02.2014. The main allegation levelled against the petitioner by the respondent is that they did not produce any of the records and documents .....

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bility, the same were produced. Accordingly, the impugned orders came to be passed. In the case of Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in 146 STC 642, a Division Bench of this Court made it very clear that when records are produced before the authority concerned, the same should be considered by the authority concerned and by applying his mind independently in the issues related to the assessment, should pass appropriate orders, .....

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issioner (CT) Enforcement, Salem, has not only determined the surplus turnover, but also determined the quantum of penalty that might be imposed on the dealer. Therefore, when the higher officer viz., the Assistant Commissioner (CT), Enforcement, has directed the assessing officer to complete the assessment on the basis of the proposal in D-3 form, we find that the assessing officer, who is lower in rank in the hierarchy of officers, is bound by the said direction, and the records also show that .....

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